CHAPTER 171

FORMERLY

SENATE BILL NO. 157

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO STATE TAXES AND TOBACCO PRODUCTS.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend § 5361(11), Chapter 53, Title 30, Delaware Code by striking the words “or cigars” after the word “cigarettes” and before the phrase, “,bidis”, and by striking the phrase “pipe tobacco,” as also found therein.

Section 2. Amend § 5361(11) Title 30, Delaware Code, by adding the phrase “, non cigar or non pipe” after the word “other” and before the word “tobacco”.

Section 3. Amend § 5363, Title 30, Delaware by adding a subsection (c) to read as follows:

“(c) Any wholesale or retail seller of cigars or pipe tobacco shall affirm that the purchaser of said product is 18 years or older before the time of sale.”

Section 4. Amend § 5367, Chapter 53, Title 30, Delaware Code by inserting the phrase “, to include cigars and pipe tobacco” after the words “for a delivery sale” and before the word “shall”.

Approved July 24, 2007